ANTHIAH PANCRAS,TIRUVANNAMALAI vs. ITO WARD 1, THIRUVANNAMALAI

In the result, the appeal filed by the assessee for ay: 2008-09 shall

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

68 of the 1961 Act cannot be invoked for cash deposits in the bank account. The assessee filed certificate from Panchayat office to support its contention. The assessee contended that he received Rs.1,91,50,575/- from buyers for sale of acre 25.36 and half cents of land at Velapadi Village which is evidenced by unregistered agreement of sale dated

ANTHIAH PANCRAS,TIRUVANNAMALAI vs. ITO WARD 1, THIRUVANNAMALAI

In the result, the appeal filed by the assessee for ay: 2008-09 shall

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

68 of the 1961 Act cannot be invoked for cash deposits in the bank account. The assessee filed certificate from Panchayat office to support its contention. The assessee contended that he received Rs.1,91,50,575/- from buyers for sale of acre 25.36 and half cents of land at Velapadi Village which is evidenced by unregistered agreement of sale dated

RAMAKRISHNAN PRABHU JYOTHI,,COIMBATORE vs. ACOT, NCC-5, , COIMBATORE

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.690/Chny/2020 निर्धारण वर्ष /Assessment Years: 2016-17 Ramakrishnan Prabhu Jyothi, Race Course, Coimbatore, Tamil Nadu-641018, [Pan: Adjpp4946N] Asst. Commissioner Of Income Tax, Non-Corporate Circle-5, Coimbatore. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Shri N.P.Vijay Kumar, Advocate प्रत्यर्थी की ओर से /Respondent By : Shri Nilay Baran Som, Cit सुनवाई की तारीख/Date Of Hearing : 27.05.2024 घोषणा की तारीख /Date Of Pronouncement : 23.08.2024 आदेश / Order Per Amitabh Shukla, A.M : This Appeal Is Filed Against The Order Bearing Din & Order No.Itba/Apl/S/250/2029-20/1026334108(1) Dated 09.03.2020 Of The Learned Commissioner Of Income Tax [Herein After “Cit(A), For The

53A of 1882 Act) is registered, it shall not have any effect in law, other than being received as evidence of a contract in a suit for specific performance or as evidence of any collateral transaction not required to be effected by a registered instrument. In this judgment, there is no reference on this aspect of the judgment

SUNDARESAN VRALAKSHMI ,CHENNAI vs. ACIT NON CORPORATE CIRCLE 6 , CHENNAI

In the result the appeal of the assessee is partly allowed for statistical purposed as indicated herein above

Bench: Shri N.R.S. Ganesan & Shri A.Mohan Alankamony

Section 2(47) of the Act coupled with 53A of the transfer of Property Act, 1982 we hereby hold that the Long Term Capital Gain can be assessed in the hands of the assessee only for the assessment year 2012-13 and not for the assessment year 2011- 12 as held by the Ld.Revenue Authorities. 6. Ground No.2

B DEVAHIE,CHENNAI vs. ACIT, CENTRAL CIR-3(3), CHENNAI

In the result the ITA No

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

53A of the Act on 31.03.2016. These appeals were heard along with appeals of assessee's husband (deceased) i.e. Shri D.R. Balakrishna Raja for A.Ys.2011-12 to 2014-15 in ITA Nos.3342-3344/Chny/2018, ITA Nos.91 to 94/Chny/2019 which are separately disposed-off. 3. The grounds raised by the assessee are as under: 1. The order of the Commissioner of Income

B DEVAHIE,CHENNAI vs. ACIT, CENTRAL CIR-3(3), CHENNAI

In the result the ITA No

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

53A of the Act on 31.03.2016. These appeals were heard along with appeals of assessee's husband (deceased) i.e. Shri D.R. Balakrishna Raja for A.Ys.2011-12 to 2014-15 in ITA Nos.3342-3344/Chny/2018, ITA Nos.91 to 94/Chny/2019 which are separately disposed-off. 3. The grounds raised by the assessee are as under: 1. The order of the Commissioner of Income

ACIT, CENTRAL CIR-3(3), CHENNAI vs. B DEVAHIE, CHENNAI

In the result the ITA No

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

53A of the Act on 31.03.2016. These appeals were heard along with appeals of assessee's husband (deceased) i.e. Shri D.R. Balakrishna Raja for A.Ys.2011-12 to 2014-15 in ITA Nos.3342-3344/Chny/2018, ITA Nos.91 to 94/Chny/2019 which are separately disposed-off. 3. The grounds raised by the assessee are as under: 1. The order of the Commissioner of Income

B DEVAHIE,CHENNAI vs. ACIT, CENTRAL CIR-3(3), CHENNAI

In the result the ITA No

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

53A of the Act on 31.03.2016. These appeals were heard along with appeals of assessee's husband (deceased) i.e. Shri D.R. Balakrishna Raja for A.Ys.2011-12 to 2014-15 in ITA Nos.3342-3344/Chny/2018, ITA Nos.91 to 94/Chny/2019 which are separately disposed-off. 3. The grounds raised by the assessee are as under: 1. The order of the Commissioner of Income

ACIT NON CORPORATE CIRCLE 15, CHENNAI vs. JUSTICE N.KANNADASAN, CHENNAI

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

68,200/- (Rupees Six Lacs Sixty Eight Thousand Two Hundred Only) free from all encumbrances. The ld.counsel further took us through the sale cum construction agreement which is enclosed at assessee’s paper-book and assessee has paid a sum of Rs.80 lakhs as consideration for construction of house and stated that the house has not yet started construction

JUSTICE N.KANNADASAN,CHENNAI vs. ITO NON CORPORATE WARD 15(3), CHENNAI

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

68,200/- (Rupees Six Lacs Sixty Eight Thousand Two Hundred Only) free from all encumbrances. The ld.counsel further took us through the sale cum construction agreement which is enclosed at assessee’s paper-book and assessee has paid a sum of Rs.80 lakhs as consideration for construction of house and stated that the house has not yet started construction

JUSTICE N.KANNADASAN,CHENNAI vs. ITO NON CORPORATE WARD 15(3), CHENNAI

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

68,200/- (Rupees Six Lacs Sixty Eight Thousand Two Hundred Only) free from all encumbrances. The ld.counsel further took us through the sale cum construction agreement which is enclosed at assessee’s paper-book and assessee has paid a sum of Rs.80 lakhs as consideration for construction of house and stated that the house has not yet started construction

A GOVINDARAJ, DEPUTY COMMISSIONER OF INCOMETAX, CENTRAL CIRCLE-2, MADURAI, CENTRAL RANGE, MADURAI vs. INDIAN OCEAN GARNET SANDS COMPANY PRIVATE LIMITED, TUTICORIN

In the result, all the appeals of the Revenue stands dismissed

Bench: Shri Aby T. Varkey & Shri Jagadishआयकरअपीलसं./Ita Nos.199 To 203/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 To 2017-18 V. The Dcit, M/S. Indian Ocean Garnet Central Circle-2, Sands Co. Pvt. Ltd., Madurai. No.146, Palayamkottai Road, Tuticorin-628 003. [Pan: Aaaci 4083 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

68,240/- made towards unaccounted sales quantified on the basis of mail unaccounted sales quantified on the basis of mail unaccounted sales quantified on the basis of mail backups seized during the course of search in the case of M/s.V V backups seized during the course of search in the case of M/s.V V backups seized during the course

A GOVINDARAJ, DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MADURAI, CENTRAL RANGE, MADURAI vs. INDIAN OCEAN GARNET SANDS COMPANY PVT LTD, TUTICORIN

In the result, all the appeals of the Revenue stands dismissed

Bench: Shri Aby T. Varkey & Shri Jagadishआयकरअपीलसं./Ita Nos.199 To 203/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 To 2017-18 V. The Dcit, M/S. Indian Ocean Garnet Central Circle-2, Sands Co. Pvt. Ltd., Madurai. No.146, Palayamkottai Road, Tuticorin-628 003. [Pan: Aaaci 4083 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

68,240/- made towards unaccounted sales quantified on the basis of mail unaccounted sales quantified on the basis of mail unaccounted sales quantified on the basis of mail backups seized during the course of search in the case of M/s.V V backups seized during the course of search in the case of M/s.V V backups seized during the course

A GOVINDARAJ, DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MADURAI, CENTRAL RANGE, MADURAI vs. INDIAN OCEAN GARNET SANDS COMPANY PRIVATE LIMITED, TUTICORIN

In the result, all the appeals of the Revenue stands dismissed

Bench: Shri Aby T. Varkey & Shri Jagadishआयकरअपीलसं./Ita Nos.199 To 203/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 To 2017-18 V. The Dcit, M/S. Indian Ocean Garnet Central Circle-2, Sands Co. Pvt. Ltd., Madurai. No.146, Palayamkottai Road, Tuticorin-628 003. [Pan: Aaaci 4083 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

68,240/- made towards unaccounted sales quantified on the basis of mail unaccounted sales quantified on the basis of mail unaccounted sales quantified on the basis of mail backups seized during the course of search in the case of M/s.V V backups seized during the course of search in the case of M/s.V V backups seized during the course

A GOVINDARAJ, DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MADURAI, CENTRAL RANGE, MADURAI vs. INDIAN OCEAN GARNET SANDS COMPANY PRIVATE LIMITED, TUTICORIN

In the result, all the appeals of the Revenue stands dismissed

Bench: Shri Aby T. Varkey & Shri Jagadishआयकरअपीलसं./Ita Nos.199 To 203/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 To 2017-18 V. The Dcit, M/S. Indian Ocean Garnet Central Circle-2, Sands Co. Pvt. Ltd., Madurai. No.146, Palayamkottai Road, Tuticorin-628 003. [Pan: Aaaci 4083 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

68,240/- made towards unaccounted sales quantified on the basis of mail unaccounted sales quantified on the basis of mail unaccounted sales quantified on the basis of mail backups seized during the course of search in the case of M/s.V V backups seized during the course of search in the case of M/s.V V backups seized during the course

A GOVINDARAJ, DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MADURAI, CENTRAL RANGE, MADURAI vs. INDIAN OCEAN GARNET SANDS COMPANY PRIVATE LIMITED, TUTICORIN

In the result, all the appeals of the Revenue stands dismissed

Bench: Shri Aby T. Varkey & Shri Jagadishआयकरअपीलसं./Ita Nos.199 To 203/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 To 2017-18 V. The Dcit, M/S. Indian Ocean Garnet Central Circle-2, Sands Co. Pvt. Ltd., Madurai. No.146, Palayamkottai Road, Tuticorin-628 003. [Pan: Aaaci 4083 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

68,240/- made towards unaccounted sales quantified on the basis of mail unaccounted sales quantified on the basis of mail unaccounted sales quantified on the basis of mail backups seized during the course of search in the case of M/s.V V backups seized during the course of search in the case of M/s.V V backups seized during the course